簡介：對外經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文新舊會(huì)計(jì)準(zhǔn)則下虧損上市公司盈余管理行為研究與實(shí)證分析姓名周亮申請學(xué)位級別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師王秀麗20090401ABSTRACTEARNINGSMANAGEMENTISANEUTRALCONCEPT,BUTTOSOMECOMPANIESITHASSOMESPECIALMEANINGS．FOREXAMPLE，BECAUSEOFTHEPRINCIPLEOF“SPECIALTREATMENT“ANDDELISTINGOFCHINA，LOSSLISTEDCOMPANIESMAYUSEDIFFERENTWAYSTOACHIEVETHEIREARNINGSMANAGEMENTOBJECTIVES．TOSOMEEXTENT,ITISONEOFTHEBESTWAYTORESTRAINEARNINGSMANAGEMENTBYCONSTITUTEASERIESOFPERFECTACCOUNTINGSTANDARDS．ASEARLYASTHENEWACCOUNTINGSTANDARDSPUBLISHEDIN2006，PEOPLEHAVEBEENCOMMENTINGABOUTITSINFLUENCEONCHINESECOMPANIES，ESPECIALLYONTHEEARNINGSMANAGEMENTBEHAVIOR．NEWACCOUNTINGSTANDARDSHAVEBEENFIRSTLYIMPLEMENTEDFORTWOYEARSSINCE1STJAN，2007，BUTTHESTUDYONTHEEFFECTIVENESSOFNEWACCOUNTINGSTANDARDSSTILLFOCUSESONPROGNOSTICATIONANDNOBODYCONDUCTANYEMPIRICALSTUDYINTOIT．SOTHISPAPERAIMSTOSUPPLYAGAPINTHEFIELDTHEPAPERFIRSTLYINTRODUCESTHEBASICTHEORYOFEARNINGSMANAGEMENTBYGIVINGANNEWDEVMITION，ITSCHARACTERISTICSANDTHEREASONSOFARISEOFEARNINGSMANAGEMENT．THEN，BYUSINGNORMATIVERESEARCH，THEPAPERSTUDIEDTHEINFLUENCEONCHINESECOMPANIES；ESPECIALLYTHELOSSLISTEDCOMPANIES，ANDFINDSOUTTHEDIFFERENCEINTHECHOICEOFWAYSOFEARNINGSMANAGEMENT．THENEXTPARTISTHEMOSTIMPORTANT．BYUSINGHYPOTHETICALTESTANDLINEARREGRESSION,THEPAPERANALYSESSAMPLESOFTARGETCOMPANIES，WHICHCANBEDIVIDEDINTOTWOPARTSACCORDINGTOTHETIMETHEYBECOMECOMPANIESWITHPOSITIVEPROFIT,ANDFINDTHATTHEWAYTHELOSSCOMPANIESUSETOGETAPOSITIVEPROFITIN2007ISDIFFERENTFROM曲AFOF2006。THISDEMONSTRATESTHEEFFECTIVENESSINRESTRAININGEARNINGSMANAGEMENT．THELASTPARTISABOUTTHECONCLUSIONOFTHESTUDYANDSOMESUGGESTIONFORFURTHERPERFECTINGOFTHEACCOUNTINGSTANDARDSKEVWORDSNEWACCOUNTINGSTANDARDS，LOSSCOMPANIES，EARNINGSMANAGEMENTN

簡介：西北大學(xué)碩士學(xué)位論文我國新會(huì)計(jì)準(zhǔn)則下公允價(jià)值相關(guān)應(yīng)用問題研究姓名史麗蕓申請學(xué)位級別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師張?jiān)?0080612ABSTRACTABSTRACTEⅪTE印一SEFAIRVALUEMEASUREMENTHASALWAYSBEENONEOFMEMOSTCHALLENGINGISSUESINTHEIMEMATIONALACCOUILTINGTHEOWFORE仔ONTINTHERECENTDECADESBECAUSEFAIRVALUEMEASUREMENTCALLPROVIDETHEREALITYP‘，●M士。徹ATLONTONVESTORS，LTCALLHELP1NVESTORSTOMAKERIGHTDECISIONNOWITBECOMESONEOFACCEPTEDACCOUNTINGMEASUREMENTA嘶BUTEINTHEDEVELOPEDCOLMTRIESNOWCHINAJOILLSINTHEWB訂DTRADEO瑪ANIZATIONWTO，INORDERTOADAPTTOSUCHSITUATIONANDTOPROMOTETHEDEVELOPMENTOFTHESOCIALISTM缸KETECONOMY，THELNINIS仃YOFFINANCEISSUEDNEWACCOUNTINGSTALLD硼SONFEBM叫L5，2006THEFAIRVALUEMEASUREMENTMODEWASREIN仃ODUCED，ANDCANLEINTOE虢CTINTHEMGEOFQUOTEDCOMPANIESONJAILUA巧1，2007THEAPPLICATIONOFFAIRVALUEU11DERGOESITERATIVEPHASEINCHINACOMPAREDWITH1998，ME印PLICATIONRANGEBECOMESWIDERMAT砌UELLCEWILLIT研NGTOTHEFINALLCINGSITUATIONANDOPERATINGRESULTOFENTE叩RISEWHATQUESTIONWILLITOCCURINTHEPRACTICAL印PLICATIONINSUCHBACK伊OUND，THJSP印ERDE印LYANALYSESTHE印PLICATIONOFFAIRVALUEINIDIOGMPHICACCOUMINGSTANDARDANDEXPATIATESTHEINFLUENCEOFFAIRVALUE印PLICATIONTOENTE叩RISEVALUE，OPERATINGRESULT，F(xiàn)INAILCINGSITUATIONETCATTHESAMETIME，ITPROPOSESTHEREALITRQUESTIONAILDS01UTIONSINIMPLEMENTINGFAIRVALUEALTHOUGHTHEAPPLICATIONOFFAIRVALUEEXISTSMANYDIMCULTIESINTHECURRENTECONOMICENVIROMNENT，ALONGWITHINCREASEOFGOVE加MENTGUIDANCEA11DHOWLEDGEOFACCOUNTANT，DEVEL叩MENTOFASSETEVALUATION，THEPERFECTIONOFINTEMALCON仃OLSYSTEIIL，THERELIABILITRANDMANEUVERABILITYOFFAIRVALUEWILLMRTHERENHANCE7RHEAPPLICATIONOFFAIRVALUEWINBEBENE6CIALTOTHEPEIFECTIONANDDEVELOPMENTOFCAPITALIT

簡介：天津財(cái)經(jīng)大學(xué)碩士學(xué)位論文新會(huì)計(jì)準(zhǔn)則的實(shí)施對企業(yè)信用評估的影響基于多元判別分析方法姓名周澤慧申請學(xué)位級別碩士專業(yè)管理科學(xué)與工程指導(dǎo)教師張維20080501ABSTRACTONFEBRUARY15，2006，THEMINISTRYOFFINANCEPUBLICEDTHEACCOUNTINGSTANDARDFORBUSINESSENTERPRISES，WHICHWOULDBETAKENONEFFECTINLISTEDCOMPANIESONJANUARY1，2007WITHTHEADOPTIONOFTHENEWACCOUNTINGSTANDARD，THECREDITESTIMATIONOFLISTEDCOMPANIESMAYBECHANGEDBYANALYZINGCREDITMODELSANDCREDITEMPIRICALRESEARCHESTHROUGHOROUTOF0111“COUNTRYBASEDONTHEACCOUNTINGFINANCIALDATA，WEFINDTHATTHEZSCOREMODEL，BASEDONTHEMULTIPLEDISCRHNINANTANALYSISMDACANDISCRIMINATESTCOMPANIESANDNONESTCOMPANIESBETTERBYANALYZINGTHEDIFFERENCEBETWEENTHENEWACCOUNTINGSTANDARDANDTHEOLDACCOUNTINGSTANDARD，WEPOINTTHATTHEINTRODUCTIONOFFAREVALUEMEASUREMENTANDTHECHANGESOFTHEINDIVIDUALSUBJECSAFFECTBALANCESHEETORPROFITSHEET，WHICHWILLAFFECTTHEFINANCIALRATIOSOFLISTEDCOMPANIESWITHTHETWOPARTSANALYZEDABOVEASTHETHEORETICALBASISOFTHEEMPIRICALRESEARCHINTHISPAPERWEMAKEMULTIPLEDISCRIMINANTANALYSISFORTHEGIVENLISTEDCOMPANIESANDGETTHEMDAMODELUNDERTHEOLDACCOUNTINGSTANDARD’SCONDITIONWHENWEUSETHEMDAMODELUNDERTHEOLDACCOUNTINGSTANDARD’SCONDITIONTOESTIMATETHECREDITRISKOFTHESAMESAMPLES研MNEWFINANCIALRATIOS，WHICHAREADJUSTEDBYTHEADJUSTMENTITEMSINTHEFINANCIALREPORTOFYEAR2006，ACCORDINGTOTHENEWACCOUNTINGSTANDARDWEFINDTHEWORSEDISCRIMINANTTHEFINANCIALRATIOOFTHESTLISTEDCOMPANIESTAKENASNONESTLISTEDCOMPANIESBYWRONGISHIGHERIFFINANCIALINSTITUTIONSSTILLADOPTEDTHEMDAMODELUNDERTHEOLDACCOUNTINGSTANDARD’SCONDITIONINTHENEWCONDITIONTHEYWILLUNDERTAKEMOREDEFAULTRISKOFTHECHOSENCOMPANYATTHELASTPARTWEGIVETHENEWMDAMODELUNDERTHEOLDACCOUNTINGSTANDARD’SCONDIFIONKEYWORDSACCOUNTINGINFORMATION；BLDA；ZSEORE；FINANCIALDISTRESS；CREDITRISKⅡ

簡介：合肥工業(yè)大學(xué)碩士學(xué)位論文新會(huì)計(jì)準(zhǔn)則下合并會(huì)計(jì)的若干問題研究姓名余熙申請學(xué)位級別碩士專業(yè)企業(yè)管理指導(dǎo)教師余志虎20071201STUDYONLOTSOFPROBLEMSOFCOMBINATIONACCOUNTINGUNDERNEWACCOUNTINGSTANDARDSABSTRACTINTHECONTEXTOFINCREASINGENTERPRISEINTEGRATIONOFTHEWORLD，THEDEALHIGHLIGHTSPROBLEMOFACCOUNTINGAFTERCHINAJOININGINTHEWTOISTHATBUSINESSENTERPRISESINTEGRATIONOFTHECOMPLEXITYANDCOMBINATIONACCOUNTINGTHEORYANDPRACTICE，THEREARESTILLMANYPROBLEMSABOUTTHETHEORYANDPRACTICEOFCONSOLIDATEDACCOUNTINGSTATEMENTS，WHICHNEEDTOBESOLVEDINFEBRUARY2006，CHINAPROMULGATEDTHEANDSTANDARDIZESTHEACCOUNTINGTREATMENTOFTHEMERGERANDTHECONSOLIDATEDFINANCIALREPORT，INLARGETESOLVETHECURRENTPROBLEMSRELATEDTOTHEMERGERACCOUNTINGHOWEVERNORMSWITHREALITYINTHECONCRETEAPPLICATIONOFWHATMIGHTEMERGEINTHENEWPROBLEMS，WENEEDTOFURTHEREXPLOREANDSTUDYTHEPAPERFIRSTLYINTRODUCESTHECONCEPTION，MOTIVATIONANDMEANSOFENTERPRISECOMBINATIONCOALITION，THENLOOKSBACKUPONTHESTUDIESOFTHEHISTORYOFCOALITIONACCOUNTINGITEXPLAINSTHECOALITIONACCOUNTINGMEANS，THECOMBINATIONGOODWILLANDTHECONSOLIDATEDFINANCIALSTATEMENTSANDSOONITCOMPARESTHEAPPLICATIONSCOPEOFTHEPURCHASEMETHODANDTHEPOOLINGOFINTERESTSMETHOD，ANALYZESTHEECONOMICALANDACCOUNTINGRESULTWHENTOUSETHETWOWAYSBASEDONTHAT，WITHTHEPRACTICEOFENTERPRISECOMBINATIONCOALITIONINCHINA，ITARGUESTHATTHEREASONOFTHEEXISTOFTHETWOWAYSANDTHENECESSARYOFKEEPINGPURCHASEMETHODINTHEFUTUREWITHRESPECTTOCOMBINATIONGOODWILL，THEPAPERINTRODUCESTHREECONFIRMMEANSOFCOMBINATIONGOODWILL，ANDTHEIRBASICTHEORYFOUNDATIONANDITTALKEDABOUTTHECRITERIONANDTHEDIFFICULTIESWHENTOUSETHEMINTHEEND，THEPAPERDISCUSSESCOMBINATIONTHEORYANDCOMBINATIONSCOPEINTHECONSOLIDATEDFINANCIALSTATEMENTSANDGIVESSOMECOUNTERSTRATEGIESFORTHEPROBLEMSMENTIONEDABOVEKEYWORDSCOMBINATIONACCOUNTING；PURCHASEMETHOD；POOLINGOFINTERESTSMETHOD；COMBINATIONGOODWILL；CONSOLIDATEDFINANCIALSTATEMENTS

簡介：山東大學(xué)碩士學(xué)位論文會(huì)計(jì)準(zhǔn)則和稅法的差異研究姓名于政紅申請學(xué)位級別碩士專業(yè)企業(yè)管理指導(dǎo)教師劉洪渭20080320山東大學(xué)碩士學(xué)位論文摘要經(jīng)濟(jì)體制改革的深入和市場經(jīng)濟(jì)的發(fā)展，促使稅法制度與會(huì)計(jì)制度不斷改革。1994年我國稅法進(jìn)行工商稅制的全面變革，基本形成我國現(xiàn)有的稅法格局。同時(shí)，會(huì)計(jì)制度也從1993年的分行業(yè)會(huì)計(jì)制度至112000年全行業(yè)統(tǒng)一會(huì)計(jì)制度的重大演變。2007年開始，我國又實(shí)施新的企業(yè)會(huì)計(jì)準(zhǔn)則。新準(zhǔn)則進(jìn)一步與國際會(huì)計(jì)準(zhǔn)則靠攏，也導(dǎo)致我國稅法與會(huì)計(jì)進(jìn)一步分離。會(huì)計(jì)準(zhǔn)則和稅法的差異已成為當(dāng)前稅收征管和會(huì)計(jì)工作中的一個(gè)匾待解決的問題。它關(guān)系到我國會(huì)計(jì)體系的建立、健全和稅制的完善。從會(huì)計(jì)和稅制的改革開始，會(huì)計(jì)和稅法的差異產(chǎn)牛了。本文以我國現(xiàn)行稅法和會(huì)計(jì)準(zhǔn)則為依據(jù)，全面系統(tǒng)地分析了我國稅法和會(huì)計(jì)準(zhǔn)則的差異及其成因，并提出了會(huì)計(jì)和稅法差異協(xié)調(diào)的可行性及協(xié)調(diào)措施。本文從會(huì)計(jì)和稅法的改革歷程開始入于，分析了會(huì)計(jì)和稅法產(chǎn)生差異的理論原因，并在實(shí)務(wù)方面具體對各種差異進(jìn)行了分析。文章豐要采用了舉例法和比較法對會(huì)計(jì)和稅法的差異進(jìn)行研究。全文豐要分為五個(gè)部分第一部分說明選擇稅、會(huì)差異研究作為論文選題的背景、意義，并分析了現(xiàn)有的相關(guān)文獻(xiàn)、指出本文的研究方法和論文結(jié)構(gòu)；第二部分介紹了會(huì)計(jì)和稅法的改革歷程；第二部分通過稅法與會(huì)計(jì)理論層次的比較研究，說明了稅法和會(huì)計(jì)的目標(biāo)、職能、核算原則等方面的差異；第四部分是對我國稅法與會(huì)計(jì)從實(shí)務(wù)層次進(jìn)行具體的比較分析。由于會(huì)計(jì)與稅法理論層次的差異，導(dǎo)致兩者在收入確認(rèn)、扣除項(xiàng)目、資產(chǎn)處理、投資、債務(wù)重組交易、非貨幣性資產(chǎn)交易、關(guān)聯(lián)方交易、或有事項(xiàng)、資產(chǎn)負(fù)債表日后事項(xiàng)以及會(huì)計(jì)差錯(cuò)更正事項(xiàng)等均存在多項(xiàng)差異。通過以上各項(xiàng)目的分別比較分析，確定了會(huì)計(jì)與稅法存在的豐要實(shí)務(wù)差異內(nèi)容，基本達(dá)到本文研究稅、會(huì)差異的研究目的，也為進(jìn)一步研究稅、會(huì)差異的實(shí)踐應(yīng)用奠定基礎(chǔ)；第五部分分析了差異的可協(xié)調(diào)性及協(xié)調(diào)措施；最后為本文的結(jié)論，指出了本文的研究成果以及不足。關(guān)鍵詞會(huì)計(jì)制度會(huì)計(jì)準(zhǔn)則稅法差異協(xié)調(diào)

簡介：首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文新會(huì)計(jì)準(zhǔn)則對企業(yè)財(cái)務(wù)報(bào)告的影響研究姓名程俊輝申請學(xué)位級別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師沈小鳳20080310首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文新會(huì)計(jì)準(zhǔn)則對企業(yè)財(cái)務(wù)報(bào)告的影響研究IIABSTRACTFEBRUARY15,2006,THEMINISTRYOFFINANCEISSUEDABASICNORMAND38SPECIFICCRITERIA,SINCEJANUARY1,2007FROMTHELISTEDCOMPANIESWITHINTHESCOPEOFTHEIMPLEMENTATIONTHISISCHINASFINANCIALANDACCOUNTINGFIELDSMILESTONEINTHEDEVELOPMENTOFIMPORTANTEVENTS,FINANCIALACCOUNTINGWILLBEAMAJORPOSITIVEIMPACTNEWACCOUNTINGSTANDARDSSYSTEMWILLINEVITABLYBRINGABOUTTHEINTRODUCTIONOFAWIDERANGEOFECONOMICCONSEQUENCESHAVEAVERYPROFOUNDECONOMICIMPACTINTHISPAPER,THENEWGUIDELINESTOTHEIMPACTOFTHEREPORTONTHEFINANCIALPOINTEDOFVIEWOFTHENEWGUIDELINESTHATTHEECONOMICCONSEQUENCESOFRESEARCH,THENEWGUIDELINESTOTHEHEALTHOFRUNNINGTOMAKESOMECONTRIBUTIONTHISPAPERTOHELPCORRECTFINANCIALREPORTUSERSTOREADANDUSEFINANCIALINFORMATION,FOLLOWTHECHANGESINACCOUNTINGPRINCIPLESTOINTERPRETCORPORATEFINANCIALDATA,TODISTINGUISHBETWEENWHATISNORMALSURPLUS,WHICHISUNUSUALSURPLUS,TOAVOIDFINANCIALPITFALLS,TOAREASONABLEECONOMICPOLICYMAKINGTHISPAPERAFFIRMEDTHENEWSYSTEMOFACCOUNTINGSTANDARDSRELATINGTOTHEQUALITYOFCORPORATEEARNINGSINFORMATIONDISCLOSURENORMSTOMAKEAMAJORBREAKTHROUGH,BUTALSOPOINTEDOUTTHATTHEENTERPRISESTOMAKEUSEOFNEWACCOUNTINGSTANDARDSMANIPULATIONSURPLUSOFSEVERALPOSSIBLEWAYS,PAPERSONHOWTOPREVENTANDCONTROLENTERPRISESTOUSENEWACCOUNTINGSTANDARDS,ASWELLASHOWTOIMPROVEEARNINGSMANIPULATIONTOFURTHERIMPROVEACCOUNTINGSTANDARDSANDMADEANUMBEROFRECOMMENDATIONSTHISPAPERSONTHEABOVEMENTIONEDENTERPRISESTOTAKEADVANTAGEOFNEWACCOUNTINGSTANDARDSMANIPULATIONSURPLUSOFSEVERALPOSSIBLEAPPROACHESTOASPECIFICELABORATIONONHOWTOPREVENTANDCONTROLTHEUSEOFNEWCORPORATEACCOUNTINGSTANDARDSMANIPULATIONSURPLUS,HOWTOIMPROVEANDFURTHERIMPROVEACCOUNTINGSTANDARDS,ASWELLASTHENEW“ACCOUNTINGSTANDARDSFORBUSINESSENTERPRISES“THEFOURDEMANDSMADEELABORATEBOTHTHEORETICALPAPERS,ANDDATAAREEXAMPLES,ANDPOINTEDOUTTHATTHEISSUESHOULDBENOTEDINTHISPAPER,THENEWACCOUNTINGGUIDELINESFORACHIEVINGTHEOBJECTIVEOFACERTAINSOCIALVALUESUSERSCORRECTREADINGOFTHEREPORTANDTOMAKEFURTHERUSEOFACCOUNTINGREPORTSINECONOMICDECISIONMAKINGHAVESOMEECONOMICVALUEREFINEMENTOFTHEGUIDELINESONHOWTOBUILDACERTAINREFERENCEVALUEKEYWORDS2007VERSIONOFIASINNOVATIONENTERPRISEFINANCIALREPORTINGSYSTEMEARNINGSMANIPULATIONSUPERVISIONPERFECTIONANDIMPROVESTANDARDS

簡介：蘇州大學(xué)碩士學(xué)位論文市場化進(jìn)程與會(huì)計(jì)準(zhǔn)則的經(jīng)濟(jì)后果基于債務(wù)重組準(zhǔn)則的實(shí)證分析姓名周平申請學(xué)位級別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師羅正英20080401市場化進(jìn)程與會(huì)計(jì)準(zhǔn)則的經(jīng)濟(jì)后果英文摘要THEPROCESSOFMARKETIZATIONANDECONOMICCONSEQUENCESOFACCOUNTINGSTANDARDSBASEDONANEMPIRICALANALYSISOF‘‘TROUBLEDDEBTRESTRUCTURING’’STANDARDABSTRACTTHENATUREOFTHEPROCESSOFMARKETIZATIONISAPROCESSOFINSTITUTIONALCHANGE，WHICHISACORRELATEDSYSTEMWITHTHEACCOUNTINGSTANDARDSTHEREFORETHEMARKETPROCESSISABLETOINFLUENCETHEECONOMICCONSEQUENCESOFACCOUNTINGSTANDARDSTHECHANGESOFTHE“TROUBLEDDEBTRESTRUCTURING”STANDARDPROVIDEANOPPORTUNITYTOPROVETHETHEORYFORUSWESELECTEDTWOSESSIONS’19981999，2007SAMPLESFROMLISTEDENTERPRISESWHOAREDEBTORSINDEBTRESTRUCTURINGSTHEFOURINDICATORSTHEDECREASEOFGOVERNMENTINTERVENTION，THEDEVELOPMENTOFTHENONSTATEOWNEDECONOMY，F(xiàn)INANCIALMARKETSADVANCEDDEGREE，MARKETINTERMEDIARIESANDTHEIMPROVEMENTOFTHELEGALSYSTEMAREUSEDTODESCRIBETHEDIFFERENTASPECTSOFTHEPROCESSOFMARKETIZATIONTHEEMPIRICALRESULTSSHOWTHATTHEFOURASPECTSOFTHEMARKETPROCESSIMPACTDEBTRESTRUCTURINGEARNINGSMANAGEMENTSIGNIFICANTLY，BUTTHEIMPACTSAREINCONSISTENTTEDUCEGOVERNMENTINTERVENTIONANDTHEDEVELOPMENTOFNONSTATEOWNEDECONOMICENTERPRISESTOPROMOTEDEBTRESTRUCTURINGEARNINGSMANAGEMENT，ANDFINANCIALMARKETSMOREDEVELOPED，MARKETINTERMEDIARIESANDTHEMOREPERFECTTHELEGALSYSTEMCANINHIBITTHELISTEDENTERPRISESDEBTRESTRUCTURINGEARNINGSMANAGEMENTKEYWORDSTHEPROCESSOFMARKETIZATION‘‘TROUBLEDDEBTRESTRUCTURING’’STANDARDECONONUCCONSEQUENCESWRITTENBYZHOUPINGUSUPERVISEDBYPROFLUOZHENGYING

簡介：類別全日制碩士研究生題目新會(huì)計(jì)準(zhǔn)則18號對上市公司會(huì)計(jì)信息影響研究英文題目類別全日制碩士研究生題目新會(huì)計(jì)準(zhǔn)則18號對上市公司會(huì)計(jì)信息影響研究英文題目THESTUDYONAFFECTSOFNO18NEWACCOUNTINGSTARDSTOTHEACCOUNTINGINFMATIONOFLISTEDCOMPANY研究生葛慧君學(xué)科名稱企業(yè)管理指導(dǎo)教師格日樂副教授研究生葛慧君學(xué)科名稱企業(yè)管理指導(dǎo)教師格日樂副教授二○○九年五月二○○九年五月碩士學(xué)位論文碩士學(xué)位論文分類號學(xué)校代碼10128分類號學(xué)校代碼10128UDC學(xué)號20061378學(xué)號20061378ABSTRACTCHINASTATEMINISTRYOFFINANCEPROMULGATEDTHENEWACCOUNTINGCRITERIAFENTERPRISESACEINFEBRUARY2006THEMINISTRYREQUESTEDTHATALLLISTEDCOMPANIESADOPTACEONJANUARY1ST2007WHILEENCOURAGINGOTHERSTOFOLLOWSUITTHEACEISSUEDTHISTIMEISONCEAGAINDUETOANIMPTANTACCOUNTINGREFMWHICHISTAKENINTOACCOUNTOFCURRENTEVENTSATHOMEABROADINANOVERALLWAYTHEESTABLISHINGOFACCOUNTINGSTARDSISCLOSELYASSOCIATEDWITHTHECURRENTSOCIALECONOMICSITUATIONSTHEADOPTIONOFNEWSTARDSBRINGSABOUTASERIESOFCHANGESINACCOUNTINGATTRIBUTESMETHODSWHICHWILLNOTAFFECTTHEREALEARNINGSOFLISTEDCOMPANIESBUTWILLUNDOUBTEDLYHAVEBROADPROFOUNDEFFECTSONTHEIRACCOUNTINGINFMATIONFROMMACROPERSPECTIVESINLIGHTOFCHINASCURRENTECONOMICSITUATIONTHENEWACCOUNTINGSTARDSBYDRAWINGACOMPARISONBETWEENTHEOLDNEWACCOUNTINGSTARDSSYSTEMSTHETHESISALSOPERATESINTOTHEINNOVATIONOFTHENEWSYSTEMINACCOUNTINGCONCEPTIONMEANWHILETHETHESISDISCUSSTHEAFFECTSOFNO18NEWACCOUNTINGSTARDSTOTHEACCOUNTINGINFMATIONOFLISTEDCOMPANYTHEARTICLEHASTWOMAINFEATURESONSTUDYMETHODONEISCONTACTINGTHETHEYPRACTICEVERYWELLTHROUGHTHEETICALANALYZINGOFDIFFERENCESBETWEENTHENEWTHEFMERACCOUNTINGSTARDSSTUDYINGTHEACTUALCHANGESFROMLISTEDCOMPANIESACCOUNTINGINFMATIONTOVERIFYEACHOTHERTHEOTHERISCOMBINGQUANTITATIVEANALYSISQUALITATIVEANALYSISTHROUGHCOLLECTINGPLENTYOFSECONDDATASTINGPROCESSINGTHESEDATABYMEANSOFCOMPARATIVEANALYSISFACTANALYSISINTEGRATINGQUALITATIVESTUDYTHESAMETIMETOFINDOUTPROFOUNDLONGTERMINFLUENCESTOLISTCOMPANYBASEDONTHECURRENTINFLUENCESTOACCOUNTINGINFMATIONFROMTHENO18NEWSTARDSKEYWDSＬISTEDCOMPANY；ＮEWACCOUNTINGSTARDS；ＩNCOMETAX；ＡFFECTS

簡介：山東農(nóng)業(yè)大學(xué)博士學(xué)位論文新會(huì)計(jì)準(zhǔn)則實(shí)施機(jī)制研究姓名徐維爽申請學(xué)位級別博士專業(yè)農(nóng)業(yè)經(jīng)濟(jì)管理指導(dǎo)教師任輝20080515山東農(nóng)業(yè)大學(xué)博士學(xué)位論文中文摘要1992年企業(yè)會(huì)計(jì)準(zhǔn)則一基本準(zhǔn)則的頒布揭開了我國會(huì)計(jì)準(zhǔn)則建設(shè)的序幕。經(jīng)過十多年的不斷完善，財(cái)政部于2006年2月15日頒布了與國際財(cái)務(wù)報(bào)告準(zhǔn)則趨同、涵蓋企業(yè)各項(xiàng)經(jīng)濟(jì)業(yè)務(wù)、可獨(dú)立實(shí)施的全新會(huì)計(jì)準(zhǔn)則體系，這標(biāo)志著我國會(huì)計(jì)準(zhǔn)則國際化進(jìn)程的基本完成。對于新會(huì)計(jì)準(zhǔn)則人們是寄予厚望的，人們期望通過全新的、具有高質(zhì)量的會(huì)計(jì)準(zhǔn)則的頒布及實(shí)施能夠改善我國會(huì)計(jì)信息的質(zhì)量。但正像以往每次會(huì)計(jì)規(guī)則修訂的本意都是為了規(guī)范，實(shí)際上卻為新的不規(guī)范提供了機(jī)會(huì)和條件一樣，新會(huì)計(jì)準(zhǔn)則同樣為新的不規(guī)范提供了機(jī)會(huì)和條件。究其原因不僅在于會(huì)計(jì)準(zhǔn)則具有經(jīng)濟(jì)后果性，更在于我國與新會(huì)計(jì)準(zhǔn)則實(shí)施相關(guān)的支撐環(huán)境并沒有根本的改善。即使在高度市場化和會(huì)計(jì)準(zhǔn)則高度完善的美國，近幾年也相繼暴露出了安然公司、世界通信公司等一系列會(huì)計(jì)造假丑聞，更不用說市場化程度和會(huì)計(jì)準(zhǔn)則質(zhì)量并不高的我國。實(shí)際上，單純依靠會(huì)計(jì)準(zhǔn)則自身或與其相關(guān)的支撐環(huán)境都不能從根本上改善會(huì)計(jì)信息的質(zhì)量，探討二者的有效結(jié)合對改善會(huì)計(jì)信息質(zhì)量更具有現(xiàn)實(shí)意義，即將問題的視角轉(zhuǎn)向會(huì)計(jì)準(zhǔn)則的實(shí)施。對于會(huì)計(jì)準(zhǔn)則實(shí)施機(jī)制的重要性，國內(nèi)外學(xué)者和機(jī)構(gòu)從不同的角度進(jìn)行了探討，總體上都認(rèn)為會(huì)計(jì)準(zhǔn)則自身的國際協(xié)調(diào)并不必然會(huì)導(dǎo)致會(huì)計(jì)實(shí)務(wù)的同步協(xié)調(diào)，不考慮各個(gè)國家的具體環(huán)境，僅靠會(huì)計(jì)準(zhǔn)則國際化并不能從根本上達(dá)到改善會(huì)計(jì)信息質(zhì)量的目的。但究竟哪些因素影響會(huì)計(jì)準(zhǔn)則的實(shí)施效果，不同的學(xué)者有不同的認(rèn)識，如公司治理不完善、內(nèi)部控制失效、資本市場發(fā)育程度低、監(jiān)管處罰不利等，總體上沒有把這些影響因素結(jié)合成一個(gè)整體。通過對新會(huì)計(jì)準(zhǔn)則內(nèi)容和其實(shí)施環(huán)境重大變化的分析，本文認(rèn)為新會(huì)計(jì)準(zhǔn)則自身和其實(shí)施環(huán)境的變化是系統(tǒng)性的，因此保障新會(huì)計(jì)準(zhǔn)則實(shí)施效果的實(shí)施機(jī)制也應(yīng)該是系統(tǒng)性。構(gòu)建系統(tǒng)化的會(huì)計(jì)準(zhǔn)則實(shí)施機(jī)制，首先要找出影響會(huì)計(jì)準(zhǔn)則實(shí)施效果的因素。在重要性原則的約束下，我們基于制度分析的角度把這些影響因素分為市場環(huán)境、實(shí)施主體、監(jiān)管主體、法律及非正式制度約束，這種區(qū)分為構(gòu)建系統(tǒng)化的會(huì)計(jì)準(zhǔn)則實(shí)施機(jī)制提出了思路并指明了方向。因此，結(jié)合對新會(huì)計(jì)準(zhǔn)則和影響會(huì)計(jì)準(zhǔn)則實(shí)施效果因素的分析，我們構(gòu)建了包括三部分的廣義會(huì)計(jì)準(zhǔn)則實(shí)施機(jī)制一是會(huì)計(jì)準(zhǔn)則的變遷方式對會(huì)計(jì)準(zhǔn)則實(shí)施效果的影響，主要對我國會(huì)計(jì)準(zhǔn)則的變遷方式及效果做出客觀評價(jià)；二是會(huì)計(jì)準(zhǔn)則的具體實(shí)施，即本文主體部分，探討具體化的會(huì)計(jì)準(zhǔn)則實(shí)施機(jī)制；三是通過對會(huì)計(jì)信息質(zhì)量的評價(jià)提出構(gòu)建會(huì)計(jì)準(zhǔn)則實(shí)施效果評價(jià)體系的設(shè)想。

簡介：廈門大學(xué)碩士學(xué)位論文關(guān)于投資性房地產(chǎn)會(huì)計(jì)準(zhǔn)則的探討姓名唐曉玲申請學(xué)位級別碩士專業(yè)工商管理指導(dǎo)教師李常青20080501ABSTRACTBEFORECHINAISSUEDNEWACCOUNTINGSTANDARDIN2006，ENTERPRISESALWAYSLOOKINVESTMENTPROPERTIESASFIXEDASSETSORINTANGIBLEASSETSINCHINA’SACCOUNTINGPRACTICETHEREFORE，THEMEASUREMENTOFINVESTMENTPROPERTIESISALWAYSBASEDONHISTORICALCOSTPRINCIPLEANDASSETSSHOULDBECHARGEDTODEPRECIATIONORAMORTIZATIONEXPENSEOVERTHEIRSERVICELIFEHOWEVERWITHTHERAPIDDEVELOPMENTOFCHINESEECONOMYCHINA’SREALESTATEMARKETHASACTIVATEDGRADUALLYTHEPRICEOFREALESTATEISNOTLOWERTHANITSCOST，ONTHECONTRARYITAPPRECIATESSUBSTANTIALLYSOITISVERYNECESSARYTOSEPARATEINVESTMENTPROPERTIESFROMFIXEDASSETSORINTANGIBLEASSETS，ANDTOACCOUNTANDREPORTTHEMINDEPENDENTLYTHENEWLYISSUEDCAS3CHINESEACCOUNTINGSTANDARD3，INVESTMENTPROPERTY，INDEPENDENTLYRECORDSINVESTMENTPROPERTIESANDBRINGSINTHEFAIRVALUEMODEL，WHICHSHOWSCHINESEACCOUNTINGSTANDARDISWINGTOCONVERGEWITLLTHEINTERNATIONALACCOUNTINGSTANDARDHOWEVERLIMITEDBYTHEREALCONDITIONSINCHINAANDTOAVOIDMONITORINGPROFITSARTIFICIALLY，CAS3MAINTAINSSOMECHINESECHARACTERISTICSINTHECHOICEOFSUBSEQUENTMEASUREMENTINCAS3，THECOSTMODELISTHEBASICMODELOFSUBSEQUENTMEASUREMENT，WHILETHEFAIRVALUEMODELISRESTRICTEDLYAPPLIEDWITHINCERTAINCONDITIONSBASEDONTHEREALCONDITIONSOFTHEMEASUREMENTONCHINA’SINVESTMENTPROPERTIES，THISTHESISDISCUSSESTHESUBSEQUENTMEASUREMENTONINVESTMENTPROPERTIESFIRSTLYITANALYZESTHESIGNIFICANCEOFISSUINGCAS3THENITCOMPARESTHEDIFFERENCESBETWEENCAS3ANDIAS40INTERNATIONALACCOUNTINGSTANDARD40，INVESTMENTPROPERTY，ANDANALYZESTHEUNIQUEREASONSFORTHESUBSEQUENTMEASUREMENTINCAS3BASEDONTHIS，THISTHESISDISCUSSESTHERATIONALITYOFTHEFAIRVALUEMODELINCHINA’SACCOUNTINGPRACTICEFURTHERMORE，CONSIDERINGTHERESTRICTEDREALCONDITIONS，ITPUTSFORWARDSOMEKEYPOINTSDURINGAPPLYINGTHEFAIRVALUEMODELININVESTMENTPROPERTIESSECONDLYITDISCUSSESTHEFEASIBILITYOFTHEFAIRVALUEMODELTHROUGHANACTUALCASEFINALLYTHISTHESISCONCLUDESTHATTHEFAIRVALUEMODELISMERELYONEOFTHEMETHODSOFMONITORINGPROFITSITISBETTERTOAVOID

簡介：同濟(jì)大學(xué)經(jīng)濟(jì)與管理學(xué)院碩士學(xué)位論文新會(huì)計(jì)準(zhǔn)則對會(huì)計(jì)信息披露的影響姓名彭珍麗申請學(xué)位級別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師王遐昌20080101ABSTRACTABSTRACTONFEB15“，2006，THEMINISTRYOFFINANCEISSUEDASETOFNFFWACCOUNTINGSTANDARDS，WHICHHASBEENPUTINTOPRACTICEALLTHROUGHTHELISTEDCOMPANIESINCHINASINCEJAN1ST，2007THISISABIGEVENTBOTHINYEAR2006AND2007UNDERTHISACCOUNTINGEVENTBACKGROUNDTHISPAPERISGOINGTOGIVEUSADETAILEDDISERIPTIONOFTHENEWLYPUBLISHEDACCOUNTINGSTANDARDSTOCOMPAREWILHTHEOLDACCOUTINGSTANDARDSWCPRACTICEDBEFORE2007，ANDTODISCUSSTHEINFLUENCEONACCOUNTINGINFORMATIONDISPLOSUREDUET0THENEWACCOUNTINGSTANDARDSWITHREFERENCETOMANYINSTANCESOFOURLISTEDCOMPANIESTHISPAPERMAINLYANALYSISEDTHEPROFOUNDINFLUENCEONACCCOUTINGINFORMATIONOURPUBLICI塢ERCOULDGETANDWHAT’STHEDIFFERENCEBETWEENTHENEWANDOLDSTANDARDSFORTHOSEDIFFERENCESONACCOUNTINGINFORMATIONDUETOSTANDARDSCHANGINGITGIVEUSAWAYOFBETTERREADINGANDUNDERSTANDING；ANDFORTHOSEPARTICULARCOMPANIESWITHPARTICULARPURPOSESOFWINDOWDRESSINGTHEIROPERATIONPERFORMANCEAFTERALOTOFINSTANCEANALYSISESANDDATAANALYSISESIT仃IEDTOFINDANDDEVELOPABREAKPOINTOFANALYSISANDREADINGTHEFINANCIALREPORTSINTHISPAPERSTATISTICSSAMPLINGDISTRIBUTIONMETHODHELPSTODEMONSTRATETHECONCLUSIONTHOSECOMPANIESWHOWINDOWDRESSTHEIROP蹦DTIONPERFORMANCEWITHBADINTENTIONTHROUGHTHENEWDAPTRECOMBINE，NONMONETARYASSETSEXCHANGEANDBUSINESSCOMBINATIONSTANDARDSWILLSHOWTHEIRTAILSINTHEPERCENTAGEOFNONOPERATIONNETINCOMET0TOTALPROFITINASUMMARYAFTERAPROPERLYREADINGOFTHISPAPERWECANHAVEABETTERUNDERSTANDINGOFTHENEWLYPUBLISHEDACCOUNTINGSTANDARDS，ANDITWILLALSOBELP璐TOFINDEVIDENCESOFACCOUNTINGMANIPULATEOFWINDOWDRESSINGINOPERATIONPERFORMANCEKEYWORDSACCOUNTINGINFORMATIONDISPLOSURE，ACCOUTINGSTANDARDS，F(xiàn)INANCIALREPORTSⅡ

簡介：自％％號丹糞號㈣㈣Ⅲ㈣㈣㈣Y1435806授學(xué)位單位編號100北京工商大學(xué)碩士研究生學(xué)位論文論文題目企業(yè)會(huì)計(jì)準(zhǔn)則實(shí)施后的相關(guān)性質(zhì)量分析TITLEQ墮墅Z出墮蜓墅I塑CEAFTERTHEIMPLEMENTATIONOFACCOUNTINGSTANDAIS學(xué)科鱟墨堂專業(yè)會(huì)計(jì)學(xué)學(xué)生姓名徐儉指導(dǎo)教師歐陽愛平職稱教授職稱日期2008年6月企娥會(huì)計(jì)準(zhǔn)則蜜施后的相關(guān)性質(zhì)量分析導(dǎo)向的，麗決策有用論的基本哥的就是為投資者提供與決策有用的信息，這與會(huì)計(jì)信息的相關(guān)性可以說是異曲同工。一個(gè)有效的證券市場能夠使會(huì)計(jì)報(bào)告的信息的到全面完整地反映；相反，如果證券市場是無效的，那么會(huì)計(jì)報(bào)告的相關(guān)性也就無法得到正確的反映。本章重點(diǎn)分析一下會(huì)計(jì)信息的相關(guān)性和我國當(dāng)前的會(huì)計(jì)目標(biāo)和市場有效性之間的關(guān)系。第三部分文獻(xiàn)回顧。本章對美國等國外證券市場會(huì)計(jì)信息的相關(guān)性以及我國證券市場會(huì)計(jì)信息相關(guān)性的研究進(jìn)行簡要綜述。學(xué)者們對美國等國外證券市場上會(huì)計(jì)信息進(jìn)行了一系列的研究，硬究證明會(huì)計(jì)信息都具有相關(guān)性；對于我國證券市場上，雖然展開的研究較晚，但是學(xué)者們得出的結(jié)論基本一致，即我國證券市場的會(huì)計(jì)信息同樣具有相關(guān)性。第四部分企業(yè)會(huì)計(jì)準(zhǔn)則提高相關(guān)性質(zhì)量的重要舉措。企業(yè)會(huì)計(jì)準(zhǔn)則2006與以往的會(huì)計(jì)制度和準(zhǔn)則相比，在很大程度上是為了提高會(huì)計(jì)信息的質(zhì)量，而提高會(huì)計(jì)信息質(zhì)量的一個(gè)很重要的方面就是提高會(huì)計(jì)信息的相關(guān)性，企業(yè)會(huì)計(jì)準(zhǔn)則中的一個(gè)很重要的冒的就是為投資者提供與投資決策有關(guān)的信息，這與會(huì)計(jì)信息的相關(guān)性可以說是異曲同工?！谖宀糠?jǐn)?shù)據(jù)來源和實(shí)證分析。本章給出了本研究的數(shù)據(jù)來源和分析方法，并對研究中所使用的三個(gè)模型進(jìn)行詳細(xì)述說。這三個(gè)模型分別從資產(chǎn)負(fù)債表的相關(guān)性，利潤表的相關(guān)健以及資產(chǎn)負(fù)債表和利潤表包含的會(huì)談4信息的聯(lián)合相關(guān)性三個(gè)方面進(jìn)行驗(yàn)證。通過比較2006年和2007年相同公司的相關(guān)指標(biāo)，來分析企業(yè)會(huì)計(jì)信息的相關(guān)性是甭得到提高。對滬市A股市場進(jìn)行實(shí)證分析，首先給出模型中變量的描述性統(tǒng)計(jì)，其次利用三個(gè)模型對滬市A股市場在實(shí)施企業(yè)會(huì)計(jì)準(zhǔn)則2006前廄的會(huì)計(jì)信息相關(guān)性進(jìn)行比較分析，發(fā)現(xiàn)準(zhǔn)則的實(shí)施相應(yīng)的提高了滬市A股市場會(huì)計(jì)信息的相關(guān)性。第六部分相關(guān)的政策建議。實(shí)證結(jié)果顯示，企業(yè)會(huì)計(jì)準(zhǔn)則改革后，會(huì)計(jì)質(zhì)量的信息有所提麓，資產(chǎn)負(fù)饋表和利潤表的相關(guān)性相應(yīng)的有所提高。文章放三個(gè)方面對實(shí)證結(jié)論進(jìn)行解釋，同時(shí)給出相應(yīng)的對策。本文創(chuàng)薪之處以往的磷究往往是對會(huì)計(jì)信息的相關(guān)性用價(jià)格模型或收益模型來進(jìn)行回歸，本文與以往的研究相比，主要有以下幾點(diǎn)創(chuàng)新之處一對我國滬市庭股市場剩用三個(gè)相關(guān)的模型分潮從資產(chǎn)受債表的相關(guān)性，Ⅱ

簡介：天津財(cái)經(jīng)大學(xué)碩士學(xué)位論文商譽(yù)會(huì)計(jì)準(zhǔn)則的變遷及其對企業(yè)的影響姓名張金蕾申請學(xué)位級別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師張俊民20080501ABSTRACTINTHEPROGRESSOFSODALECONOMY’SHIGHLYDEVELOPINGTHEACCOUNTINGTHEORYANDACCOUNTINGSTANDARDSAREALSOCONSUMMATINGANDDEVELOPINGUNDERTHE百OBALECONOMICINTEGRATION’SINFLUENCE，THECOMBINATIONSOFTHEENTERPRISESALSOINEASEDAYBYDAYHOWTODEALWIMTHEGOODWILLBECOMESAFOCUSINTHEACCOUNTINGFIELDTHEDEVELOPEDCOUNTRIESHAVEDEVELOPEDACCOUNTINGSTANDARDSOFCOMBINATIONOURCOUNTRY’SACCOUNTINGSTANDARDSSTILLNEEDTOBEDEVELOPEDFOREFFECTOFTHEECONOMYBUT，INTHEPASTYEARSTHEREALSOAREMANYCHANGESANDCOMPLETINGOFTHECOMBINATION’SSTANDARDSICHOOSETHEGOODWILLSTANDARD’SCHANGESANDMEIFEFFECTINGTOTHEENTERPRISE鶴MYSTUDYIHAVESTUDIEDTHEPROGRESSOFTHEGOODWILLSTANDARDS’DEVELOPMENTINTHEPASTYEARSFIRSTTHISPAPERSUMMARIZEDTHEGOODWILL’SBASICCONCEPT，NATUREINTEGRANTPARTAPPRAISALANDMEASUREMETHODTHENIHADANANALYSISOFTHEDEVELOPMENTOFOURCOUNTRY’SGOODWILLSTANDARDSIALSOHADANANALYSISOFTHEIRCAUSEANDAFFECTIONEVERYCHANGEWILLBRINGALOTOFDISCUSSIONANDDEBATINGALSOMUCHFORECASTOFTHEFUTUREINORDERTOFINDTHETRUTHIHAVEMADEASTUDYABOUTTHEAFFECTIONOFTHEGOODWILLSTANDARD’SCHANGESBASISTHEREALSTATISTICSKEYWORDSGOODWILLEXTRAPROFITRESERVESFORDEVALUATIONNETASSET

簡介：西安理工大學(xué)碩士學(xué)位論文新會(huì)計(jì)準(zhǔn)則條件下上市公司資產(chǎn)減值研究姓名秦俊絨申請學(xué)位級別碩士專業(yè)水工結(jié)構(gòu)工程指導(dǎo)教師劉發(fā)全20080301ABSTFACTARESEARCHONTHEIMPAIRMENTOFASSETSLNUSTEDCOMPANIESUNDERTHENEWACCOUNTLNGSTANDARDSMAJORHYDRAULICSTRUCTURALENGINEERNAMEJUNRONGQINSUPERVISORPROF．FAQUANLIUABSTRACTSIGNATURESIGNATUREINRECENTTENYEARS，WITHTHEECONOMICENVIRONMENTBECOMINGMORECOMPLEXANDTHETECHNICALCONDITION’SCONTINUEDCHANGE，THEEXPERTS、SCHOLORSFROMALLOVERTHEWORLDHAVEDONETHECOMPREHENSIVERESEARCHTOTHEASSETSIMPAIRMENTANDESTABLISHEDTHERELEVANTASSETDEVALUEACCOUNTINGRULETOMADETHEPRACTICEWORLD’SBEHAVIORSTADARDANDTOADVANCETHEACCOUNTINGINFORMATION’SVALIDITY．FROM1993，CHINAREGULATEDTHATACCOUNTSRECEIVABLESHOULDDRAWTHEBADDEBTPROVISIONIN”TWOSYSTEMSANDTWOSTANDARD”，THEREAREMANYRESEARCHERESULTSOFTHISASPECT，ESPECIALLYAFTERTHEPROMULGATIONOFTHEACCOUNTINGSTANDARDSOFASSETSIMPAIRMENTSWHICHINDEPENDENTEDIN2006，THERESEARCHOFASSETSIMPAIRMENHAVEACHIEVEDTHEALLTIMEARDENCY．BASEDONTHOSEBACKGROUND,THISARTICLERESEACHANDDISCUSSTHERELEVANTPROBLEMSOFTHEACCOUNTINGSTANDARDSOFASSETSIMPAIRMENTS．ATTHEFIRST，F(xiàn)ROMTHEASPECTOFTHEORY，THISPAPERUSINGTHEREASONINGMETHODTODISCUSSTHEESSENCEOFASSETANDASSETIMPAIRMENT,STUDYTHEDIFFERENCESOFRECOGNITIONANIES、MEASUREMENTANDDISCLOSUREBETWEENTHENEWACCOUNTINGSTANDARDANDTHEOLD”ENTERPRISEACCOUNTINGSYSTEM”WITHCONTRASTMETHODANDPUTSEMPHASISONDISCUSSINGONREVERSINGASSETSIMPAIRMENT、FAIRVALUEANDASSETSGROUPWHICHHAVELARGECHANGES．SECONDLY,BYUSINGEMPIRICALRESEARCHMETHODS，F(xiàn)ROMTHECHANGEOFINVENTORYDEPRECIATIONPREPARATIONAMOUNT，THEFOLLOWINGWASVERIFICATED，LISTEDCOMPANIESADJUSTTHEPROPORTIONOFASSETSDEPRECIATIONWHICHPREPAREFORTHEFUTUREUSEOFEARNINGMANAGEMENTFORINVENTORYDEPRECIATIONETCNONCURRENTASSETSIMPAIRMENT，ANDTHENCONFIRMTHEIMPERFECTIONSOFREVERSINGASSETSIMPAIRMENT．INTHISPAPER,THEFOLLOWINGCONCLUSIONSAREGAINED1ACCORDINGTOTHETHEORETICALSTUDY,COMPARINGWITHTHEOLDENTERPRISEACCOUNTINGSYSTEM，THENEWACCOUNTINGSTANDARDSISMORCOPERATIONALINTHERECOVERABLEAMOUNTANDCANSOLVETHEPROBLEMTHATTHEDRAWINGBASICQUESTIONOFDEVALUEPREPARATIONISTHATCANNOTGENERATIOTHECASHFLOWINDEPENDENTLY,ANDPUTFONHAMOREREASONABLEFAIRVALUEOFPROPERTYVALUEMEASUREMENTININLINEWITHTHERAPIDDEVELOPMENTOFTHESECURITIESMARKETINCHINA．2ASFORTHE”PROHIBITIONOFREVERSINGASSETSIMPAIRMENT，”THATPROHIBITREVERSALISNOTI

簡介：江西財(cái)經(jīng)大學(xué)碩士學(xué)位論文基于新會(huì)計(jì)準(zhǔn)則的反傾銷應(yīng)訴研究姓名吳瑩申請學(xué)位級別碩士專業(yè)國際貿(mào)易學(xué)指導(dǎo)教師李秀香20081001ABSTRACTWITHTHERAPIDGROWTHOFEXPORTTRADE，MOREANDMOREPRODUCTSMADEINCHINAARECHARGEDWITHDUMPINGBYINTERNATIONALWORLD．THEREAREVARIOUSREASONSTHATCHINAHASBEENTHEFIRSTTARGETCOUNTRYOFANTIDUMPINGFORSEVERALYEARSINTHEWORLD，ANDONEOFTHEMOSTIMPORTANTREASONSISTHATOURENTERPRISESRESPONDTOANTIDUMPINGWEAKLY．FACINGTHEMORERIGOROUSINTERNATIONALANTIDUMPINGSITUATIONINFUTURE，HOWTOPROTECTTHERIGHTSANDINTERESTSISTHEPROBLEMABOUTWHICHEXPORTENTERPRISESCONCERNMOST，ANDITISALSOTHEPROBLEMABOUTWHICHSCHOLARSCONCERNMOST．ASINTERNATIONALANTIDUMPINGLAWSSUCHLIKEWTOANTI．DUMPINGAGREEMENTALLPROVIDEACCOUNTINGRULESOFANTI．DUMPING，ANDACCOUNTINGINFORMATIONISREFERREDFROMTHESTARTOFINVESTIGATIONTOTHEENDOFANTI．DUMPINGVERDICT，ITINDICATESTHATEXPORTENTERPRISESNEEDALLACCOUNTINGSUPPORTINGSYSTEMTORESPONDTOANTIDUMPING．ACTUALLY,ANTIDUMPINGISNOTONLYANORDINARYLEGALLITIGATIONANDSIMPLEECONOMICPROBLEM，BUTALSOANACCOUNTINGDISPUTEUNDERESTABLISHEDLEGALPROCEDURES．THEREFORE，RESEARCHONANTIDUMPINGFROMACCOUNTINGISSIGNIFICANTFORRESPONDINGTOANTIDUMPING．THENEWACCOUNTINGSTANDADSIMPLEMENTEDFORMJANUARY,1ST，2007INCHINAISASIGNFORTHEFOUNDATIONOFENTERPRISEACCOUNTINGSTANDARDSSYSTEMWHICHADAPTSTOTHEDEVELOPREQUIREMENTSOFCHINA’SMARKETECONOMYANDALSOISCONVERGENTTOINTERNATIONALACCOUNTINGSTANDARDS．THENEWACCOUNTINGSTANDARDSTENDSTOINTERNATIONALACCOUNTINGSTANDARDSINMANYASPECTSSUCHASACCOUNTINGCONCEPTS，MANAGEMENTSYSTEMANDACCOUNTINGMETHODS，ESPECIALLYINTHEASPECTOFFAIRVALUE，ANDTHESECHANGESINCLUDELOTSOFADVANTAGESFORRESPONDINGTOANTI．DUMPING．UNDERTHESITUATIONTHATOURCOUNTRYHASBEENVICTIMOFANTIDUMPINGINVESTIGATIONSANDENDURESENOITNOUSLOSS，THENEWACCOUNTINGSTANDARDSISJUSTLIKEATIMELYRAINAFTERLONGTIMEDROUGHT，WHICHCANPROVIDESUPPORTFOROUREXPORTENTERPRISESEFFECTIVELY．ACCORDINGTOIT，THETHESISRESEARCHESRESPONDINGTOANTIDUMPINGBASEDONTHENEWACCOUNTINGSTANDARDS，ANDITMAYPROVIDETHEORYANDPRACTICEGUIDANCEFOROUREXPOAENTERPRISESACCORDINGTOTHEACCOUNTINGTHINKINGOFSOMEBASICCONCEPTSOFDUMPINGANDANTI．DUMPING，THETHESISANALYZESTHECLOSERELATIONSHIPBETWEENRESPONDINGTOANTI．DUMPINGANDACCOUNTINGSTANDARDS，ANDREVEALSTHEINFLUENCETHATTHEOLDACCOUNTINGSTANDARDSBRINGSTOWEAKLYRESPONDINGTOANTIDUMPING，MEANWHILETHETHESISMAKESACASERESEARCHONTHEBASISOFAMERICANANTIDUMPINGOFCOLORTELEVISIONMADEINCHINA．THENITANALYZESTHEINTERNATIONALCONVERGENCEOFTHENEWACCOUNTING2